The Commissioners for HM Revenue and Customs v Beigebell Ltd: [2020] UKUT 0176 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Cannan on 4 June 2020.
Read the full decision in .
VALUE ADDED TAX – missing trader fraud – whether FTT decision adequately reasoned – whether FTT followed the correct approach to deciding whether taxpayer had the necessary “means of knowledge” – whether decision vitiated by error as to a fundamental fact – appeal allowed.